Question $20$

$6\mathrm{.}4$ pts

Fraser Inc., a producer of donut making tools, has provided the following data for June:

$\backslash$table$[[$Budgeted production,$4,000,$tools$],[$Standard machine$-$hours per tool,$9\mathrm{.}3,$machine$-$hours$],[$Standard indirect labor,$$9\mathrm{.}10,$per machine$-$hour$],[$Standard power,$$2\mathrm{.}70,$per machine$-$hour$],[$Actual production,$4,200,$tools$],[$Actual machine$-$hours,$35,650,$machine$-$hours$],[$Actual indirert labor,$$328,743,],[$Actual power,$$93,220,]]$

Compute the variable overhead rate variance for indirect labor for June. $$

Compute the variable overhead rate variance for power for June. $$

Responses should be formatted as a whole number with a dollar sign at the beginning and commas separating appropriate increments. If the variance is favorable, write it as a positive whole number. If the variance is unfavorable, put parentheses around the number $($i$.$e$.,$ $$1,000)$ indicates an unfavorable variance and $$1,000$ indicates a favorable variance$).$ Please do not include any words in your response, and please do not include cents $($i$.$e$.,.00).$